Traduction de «document comptable » (Français → Anglais) :

(b) examine any property situated on a reserve that is in an inventory of a person required to keep books and records pursuant to this Part and any property on the reserve an examination of which may assist in determining the accuracy of the inventory of the person or in ascertaining the information that is or should be in the books or records of the person or any amount that the person was required to collect under this Part.

(2) The Commission and the Board must maintain books of account, and records in relation to them, in accordance with accounting principles recommended by the Canadian Institute of Chartered Accountants or its successor.

Ms. Sheila Fraser: Mr. Chairman, the Government of the Northwest Territories has a very decentralized accounting system and has accounting records in many locations throughout the territory, which involves a lot more time on our part to have to go out to each one of those locations to get the information, whereas the Yukon is much more centralized. I think it's actually centralized into two or three places, so it's a much more efficient audit for us, if you will.

14. Notes also that in 2009 the IAS carried out an audit on Financial Management and put forward two "critical" and six "very important" recommendations out of 15; is concerned that the two critical findings relate to the accounting post (i.e". position to be filled by a temporary agent or an official", "powers to be aligned with recommendations of the Commission's Accounting Officer") and the validation of accounting systems, while the six "very important" findings concern the need to better document its financial circuits, procurement design and planning, ex-post controls, reimbursement rules and exception reporting; urges, therefore ...[+++], the Foundation to implement without delay the IAS' recommendations and to inform the discharge authority on the progress made in this respect;

14. Notes also that in 2009 the IAS carried out an audit on Financial Management and put forward two ‘critical’ and six ‘very important’ recommendations out of 15; is concerned that the two critical findings relate to the accounting post (i.e. ‘position to be filled by a temporary agent or an official’, ‘powers to be aligned with recommendations of the Commission's Accounting Officer’) and the validation of accounting systems, while the six ‘very important’ findings concern the need to better document its financial circuits, procurement design and planning, ex-post controls, reimbursement rules and exception reporting; urges, therefore ...[+++], the Foundation to implement without delay the IAS's recommendations and to inform the discharge authority on the progress made in this respect;

– having regard to the Commission services working paper on governance developments in the IASB (International Accounting Standards Board) and IASCF (International Accounting Standards Committee Foundation) of July 2007,